On 30 September, 2023, the company sold old delivery equipment for $9,000. The delivery equipment was purchased on 1 January, 2021 for $21,000 and was estimated to have a $3,000 residual value at the end of its 5-year life. The depreciation journal and the amount on the delivery equipment to be recorded through 31 December, 2022 is:

	a.	Depreciation expense .......................................................... $4,000 Accumulated depreciation delivery equipment ..... $4,000
	b.	Depreciation expense .......................................................... $2,000 Accumulated depreciation delivery equipment ..... $2,000
	c.	Depreciation expense .......................................................... $3,500 Accumulated depreciation delivery equipment ..... $3,500
	d.	30 September, 2023 Depreciation expense .................................................................. 2,700 Accumulated depreciation delivery equipment............. 2,700